Registered with the Registrar of Newspapers for India under No. 10410
La Gazette de L' État de Poudouchéry The Gazette of Puducherry
PART - I
➢ EXTRAORDINAIRE EXTRAORDINARY
Published by ➢ Publiée par ➢ Autorité Authority ▪ 2025 } ➢| 18 {
No. 104 Poudouchéry Jeudi 18 Septembre 2025 (27 Bhadra 1947) No. Puducherry Thursday 18th September 2025
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 15, Puducherry, dated 18th September 2025)
NOTIFICATION
In exercise of the powers conferred by sub-section (6) of section 54 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies the following category of registered persons who shall not be allowed refund on provisional basis under the said Act, namely:–
(a) Any person, who has not undergone Aadhaar authentication under rule 10B of the Puducherry Goods and Services Tax Rules, 2017;
(b) Any person, who is engaged in the supply of the goods bearing description specified in column (3), falling under Chapter or heading or sub-heading or tariff item specified in column (2), of the Table below:
LA GAZETTE DE L'ETAT [ PART-I 722 722TABLE
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
(1) (2)
(3)
1. 0802 80 Areca nuts
2. 2106 90 20 Pan masala
3. 24 Tobacco and manufactured tobacco substitutes
4. 3301 Essential oils
Explanation.—
(i) In this notification, "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification shall come into force with effect from the 1st day of October, 2025.
(By order of the Lieutenant-Governor)
YASIN M. CHOUDHARY, I.A.S.,
Secretary-cum-Commissioner (ST).
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